File PCORI Fee Online: Form 720 PCORI Filing for 2026
You can quickly and efficiently file your PCORI (Patient-Centered Outcomes Research Institute) fee with the IRS through an authorized eFile provider. The filing process is fast, error-free, and completed in minutes. If your business sponsors a self-insured health plan or issues health insurance policies, the IRS requires you to report and pay the PCORI fee annually through Form 720.
File your PCORI fee with IRS authorized eFile provider
Complete your filings error-free in a few minutes.
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IRS-authorized PCORI e-file portal
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Auto-calculated PCORI fee, no manual math
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Guided step-by-step filing process
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Secure data handling with electronic IRS acknowledgment
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2026 PCORI deadline: July 31, 2026
Average covered lives × $3.22 applicable rate
The IRS sets the PCORI fee rate each year based on the plan year end date.
Fee Rate for 2026
For the period from October 1, 2025, to September 30, 2026, the fee is $3.22 per covered life, as per Sections 4375 and 4376, Notice 2023–70.
2026 Filing Deadline
The deadline to pay 2026 PCORI fees is July 31, 2026 Be sure to submit your payment by the deadline to avoid penalties.
Health insurance policy issuers are required to pay the PCORI fee based on the number of lives covered under their policies. This includes employers with self-funded plans and Health Reimbursement Arrangements (HRAs). If you are unsure whether your plan type is subject to the PCORI fee, review IRS guidance or consult a tax professional.
Who Must Pay the PCORI Fee?
The PCORI fee applies to two groups.
Issuers of Fully Insured Health Plans
The insurance carrier typically pays and files on behalf of covered lives.
Sponsors of Self-Insured Health Plans
The employer or plan sponsor is responsible for calculating, reporting, and paying the fee directly to the IRS.
Self-Insured Arrangements Subject to the Fee
Employer-sponsored self-funded group health plans, integrated HRAs, retiree-only plans, and COBRA continuation coverage. Even if you are a small business or startup, size alone does not exempt you from this obligation.
How to File PCORI Fee with eFileExcise720
Register
Create your free account on the eFileExcise720 PCORI portal and enter your business details.
Enter Covered Lives
Input the average number of lives covered under your plan. Our platform automatically calculates the PCORI fee, no manual math required.
Submit & Pay
Select your payment method and complete your PCORI fee filing in minutes. Receive electronic IRS acknowledgment once your return is accepted.
PCORI Online vs. Paper Filing
Why File PCORI with eFileExcise720
eFileExcise720 is built exclusively for federal excise tax compliance, not general income tax. That means every feature on the platform is designed specifically for Form 720 filers, including PCORI.
IRS-Authorized E-File Provider
Submit through an IRS-authorized e-file provider for full compliance and official acknowledgment.
Built-In Validation Checks
File error-free with built-in validation checks that catch issues before submission.
Official IRS Acknowledgment
Receive official IRS acknowledgment electronically, as documented proof your filing was received.
Clean Filing History
Maintain a clean quarterly and annual filing history all in one place.
Excise Tax Expert Support
Access support from a team that understands excise tax, not just general tax software.
Amendments & Refunds Supported
Correct previously filed returns using Form 720-X. Eligible for refunds? Form 8849 filing is also available.
Common Questions
Issuers of specified health insurance policies and plan sponsors of applicable self-insured health plans, including employers with self-funded plans and HRAs, must file and pay the PCORI fee annually using Form 720.
The PCORI fee equals the average number of covered lives during the plan year multiplied by the applicable IRS rate for that year. eFileExcise720 calculates this automatically once you enter your covered lives count.
The deadline to file and pay the 2026 PCORI fee is July 31, 2026. Missing this deadline may result in a penalty of up to 5% of the unpaid tax per month, capped at 25%.
Yes. The IRS recommends electronic filing over paper. eFileExcise720 uses secure data handling to protect your business information throughout the submission process.
Yes. If PCORI is your only excise tax obligation for the period, you can file Form 720 solely for the PCORI fee using the second-quarter Form 720 due July 31. If you had prior excise tax activity but no liability this period, review guidance on Form 720 zero liability filing to stay compliant.
Need Help Filing Your PCORI Fee?
Our tax experts are here for you. Call us or click the chat icon. We will file your PCORI return on your behalf at no additional cost.
Don't Miss the July 31 Deadline
The PCORI fee is a required annual compliance obligation. Filing online through eFileExcise720 takes minutes and ensures your return is submitted accurately through an IRS-authorized channel, with electronic confirmation to document that your filing was received.
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